( أثر تغير قيم األوزان والعمالت على ضرائب السفن التجارية في مصر خالل العصر الفارسي االول ( 525-40ق.م.

This research paper which is titled “Effect of Changing Values of Scales and Currencies on Commercial Ships Taxes in Egypt during the 1st Persian Era (525-404 B.C.)” tackles interest of the Persians in marine commerce. In addition, this paper scrutinizes the taxes imposed on exporting and importing as well as tackling influence practiced on such taxes by the change of scales and currencies that were widespread in the region of Far ancient near East not only Egypt. The current study has found out that the Persian Government in Egypt imposed multiplied tax on Ionian commercial ships because of several political and economic factors which were not sufficiently mentioned or analysed in its sources. Additionally, the Persian Government distinguished the Phoenician commercial ships and made them distinctive by a type of tax lowering. This coped with the numerous exemptions granted by the Persian Empire for inhabitants of this region. Throughout this research paper, it has been found out that the increasing taxes of ships during this period were based on the additional tax on the constant tenth of its value. Accordingly, this additional tax had come to be an extra burden on owners of such ships. On the other hand, such ships were also regarded as a source for bringing precious metals particularly silver. [ABSTRACT FROM AUTHOR]